Finding Text
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.